Revenue-maximizing top earned income tax rate in the presence of income-shifting
Article Category: Article
Publié en ligne: 06 nov. 2017
Pages: 100 - 107
Reçu: 02 juin 2017
Accepté: 10 août 2017
© 2017 K. Kotakorpi and T. Matikka
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
The revenue-maximizing top earned income tax rate for different parameter values.
ETI (e) | Share of income-shifting in ETI (s) | Paretoparameter (a) | Top tax rate on dividends (including commodity tax) (t2) | Revenue-maximizing top tax rate (tmax) |
---|
0.2 | 0 | 3 | - | 0.63 |
0.1 | 0.5 | 2.25 | 0.40 | 0.85 |
0.2 | 0.5 | 2.25 | 0.40 | 0.75 |
0.3 | 0.5 | 2.25 | 0.40 | 0.68 |
0.5 | 0.5 | 2.25 | 0.40 | 0.58 |
0.1 | 0.7 | 2.25 | 0.40 | 0.87 |
0.2 | 0.7 | 2.25 | 0.40 | 0.78 |
0.3 | 0.7 | 2.25 | 0.40 | 0.71 |
0.5 | 0.7 | 2.25 | 0.40 | 0.62 |